What are the users of accounting information, the objectives of a trial balance, and how do you calculate closing retained earnings?

$$
\text{Closing Retained Earnings} = \text{Rs. } 20,000 + \text{Rs. } 40,000 - \text{Rs. } 15,000 - \text{Rs. } 6,000 - \text{Rs. } 14,000
$$

$$
\text{Closing Retained Earnings} = \text{Rs. } 60,000 - \text{Rs. } 15,000 - \text{Rs. } 6,000 - \text{Rs. } 14,000
$$
$$
\text{Closing Retained Earnings} = \text{Rs. } 45,000 - \text{Rs. } 6,000 - \text{Rs. } 14,000
$$
$$
\text{Closing Retained Earnings} = \text{Rs. } 39,000 - \text{Rs. } 14,000
$$
$$
\text{Closing Retained Earnings} = \text{Rs. } 25,000
$$
The closing retained earnings are:
$$
\text{Rs. } 25,000
$$